Abstract

This document is a human readable presentation and reflects changes between full IFRS taxonomy 2011 Interim release 4 and full IFRS taxonomy 2011 common practice 1.

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[861000] Notes - Analysis of other comprehensive income by item

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[861000] Notes - Analysis of other comprehensive income by item

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[861000] Notes - Analysis of other comprehensive income by item

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Green background: A concept has been added at this location in the presentation linkbase

Red background: A concept has been removed at this location in the presentation linkbase

Grey background: A concept is in the same location in the presentation linkbase in both taxonomy versions

Row underlined: The concept has been added to the taxonomy.

Row strike through: The concept has been removed to the taxonomy.

Partially underlined / strike through: The concept exists in old and new taxonomy. The underlined part has been added to the
concept (e.g. label, reference, balance or period attribute). The strike through part has been removed from the concept.

Example

Non-current non-cash assets pledged as collateral for which transferee has right by contract or custom to sell or repledge
collateral

Management conclusion on fair presentation as consequence of departure

text

IAS 1.20 aDisclosure

Explanation of departure from IFRS

text

IAS 1.20 cDisclosure, IAS 1.20 bDisclosure

Explanation of financial effect of departure from IFRS

text

IAS 1.20 dDisclosure

Explanation of nature of requirement in IFRS and conclusion why requirement is in conflict with objective of financial statements
set out in Framework

text

IAS 1.23 aDisclosure

Explanation of adjustments that would be necessary to achieve fair presentation

text

IAS 1.23 bDisclosure

Description of uncertainties of entity's ability to continue as going concern

text

IAS 1.25Disclosure

Explanation of fact and basis for preparation of financial statements when not going concern basis

text

IAS 1.25Disclosure

Explanation of why entity not regarded as going concern

text

IAS 1.25Disclosure

Description of reason for using longer or shorter reporting period

text

IAS 1.36 aDisclosure

Description of fact that amounts presented in financial statements are not entirely comparable

text

IAS 1.36 bDisclosure

Disclosure of reclassifications or changes in presentation [text block]

text block

IAS 1.41Disclosure

Disclosure of reclassifications or changes in presentation [abstract]

Disclosure of reclassifications or changes in presentation [table]

table

IAS 1.41Disclosure

Reclassified items [axis]

axis

IAS 1.41Disclosure

Reclassified items [member]

member
[default]

IAS 1.41Disclosure

Disclosure of reclassifications or changes in presentation [line items]

line items

Description of nature of reclassifications or changes in presentation

text

IAS 1.41 aDisclosure

Amount of reclassifications or changes in presentation

X duration

IAS 1.41 bDisclosure

Description of reason for reclassifications or changes in presentation

text

IAS 1.41 cDisclosure

Description of reason why reclassification of comparative amounts is impracticable

text

IAS 1.42 aDisclosure

Description of nature of necessary adjustments to provide comparative information

text

IAS 1.42 bDisclosure

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [text block]

text block

IAS 1.61Disclosure

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [abstract]

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [table]

Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts
to be recovered or settled both no more and more than twelve months after reporting date [line items]

line items

Current inventories

X instant, debit

IAS 1.68Example, IAS 2.36 bDisclosure, IAS 1.54 gDisclosure

Current trade receivables

X instant, debit

IAS 1.68Example, IAS 1.78 bExample

Current trade payables

X instant, credit

IAS 1.70Example, IAS 1.78Common practice

Disclosure of summary of significant accounting policies [text block]

text block

IAS 1.114 bDisclosure

Explanation of measurement bases used in preparing financial statements

text

IAS 1.117 aDisclosure

Description of other accounting policies relevant to understanding of financial statements [text block]

Explanation of any changes in recognised amounts of contingent consideration

text

IFRS 3.B67 b (i)Disclosure

Explanation of any changes in range of outcomes (undiscounted) and reasons for those changes for contingent consideration

text

IFRS 3.B67 b (ii)Disclosure

Description of valuation techniques and key model inputs used to measure contingent consideration

text

IFRS 3.B67 b (iii)Disclosure

Gain (loss) that relates to identifiable assets acquired or liabilities assumed in business combination and is of such size,
nature or incidence that disclosure is relevant to understanding combined entity's financial statements

X duration, credit

IFRS 3.B67 eDisclosure

Explanation of gain or loss that relates to identifiable assets acquired or liabilities assumed in business combination and
is of such size, nature or incidence that disclosure is relevant to understanding combined entity's financial statements

Description of accounting for transaction recognised separately from acquisition of assets and assumption of liabilities in
business combination

text

IFRS 3.B64 l (ii)Disclosure

Amounts recognised for transaction recognised separately from acquisition of assets and assumption of liabilities in business
combination

X duration

IFRS 3.B64 l (iii)Disclosure

Acquisition-related costs for transaction recognised separately from acquisition of assets and assumption of liabilities in
business combination

X duration, debit

IFRS 3.B64 mDisclosure

Acquisition-related costs recognised as expense for transaction recognised separately from acquisition of assets and assumption
of liabilities in business combination

X duration, debit

IFRS 3.B64 mDisclosure

Issue costs not recognised as expense for transaction recognised separately from acquisition of assets and assumption of liabilities
in business combination

X duration, debit

IFRS 3.B64 mDisclosure

Description of line items in financial statements for amounts recognised for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination

text

IFRS 3.B64 l (iii)Disclosure

Description of line items in statement of comprehensive income for amounts of acquisition-related costs recognised as expense
for transaction recognised separately from acquisition of assets and assumption of liabilities in business combination

text

IFRS 3.B64 mDisclosure

Method used to determine settlement amount for pre-existing relationship for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination

text

IFRS 3.B64 l (iv)Disclosure

Description of how issue costs not recognised as expense were recognised for transaction recognised separately from acquisition
of assets and assumption of liabilities in business combination

text

IFRS 3.B64 mDisclosure

Disclosure of acquired receivables [abstract]

Disclosure of acquired receivables [table]

table

IFRS 3.B64 hDisclosure

Business combinations [axis]

axis

IFRS 3.B64Disclosure

Entity's total for business combinations [member]

member
[default]

IFRS 3.B64Disclosure, IFRS 3.B67Disclosure

Business combinations [member]

member

IFRS 3.B64Disclosure

Aggregated individually immaterial business combinations [member]

member

IFRS 3.B65Disclosure

Classes of acquired receivables [axis]

axis

IFRS 3.B64 hDisclosure

Classes of acquired receivables [member]

member
[default]

IFRS 3.B64 hDisclosure

Loans acquired in business combination [member]

member

IFRS 3.B64 hExample

Direct finance leases acquired in business combination [member]

member

IFRS 3.B64 hExample

Disclosure of acquired receivables [line items]

line items

Fair value of acquired receivables

X instant, debit

IFRS 3.B64 h (i)Disclosure

Gross contractual amounts receivable for acquired receivables

X instant, debit

IFRS 3.B64 h (ii)Disclosure

Best estimate at acquisition date of contractual cash flows not expected to be collected for acquired receivables

X instant, debit

IFRS 3.B64 h (iii)Disclosure

Disclosure of contingent liabilities in business combination [abstract]

Increase through adjustments arising from passage of time, contingent liabilities recognised in business combination

X duration, credit

IFRS 3.B67 cDisclosure

Increase (decrease) through change in discount rate, contingent liabilities recognised in business combination

X duration, credit

IFRS 3.B67 cDisclosure

Total increase (decrease) in contingent liabilities recognised in business combination

X duration, credit

IFRS 3.B67 cDisclosure

Contingent liabilities recognised in business combination at end of period

X instant, credit

IFRS 3.B67 cDisclosure

Explanation of which disclosures could not be made and reasons why they cannot be made if initial accounting for business
combination is incomplete at time financial statements are authorised for issue

text

IFRS 3.B66Disclosure

[818000] Notes - Related party

Disclosure of related party [text block]

text block

IAS 24 - DisclosuresDisclosure

Name of parent entity

text

IAS 1.138 cDisclosure, IAS 24.13Disclosure

Name of ultimate parent of group

text

IAS 1.138 cDisclosure, IAS 24.13Disclosure

Name of most senior parent entity producing publicly available financial statements

Difference between carrying amount of financial liability and amount contractually required to pay at maturity to holder of
obligation

X instant

Effective 2013-01-01 IFRS 7.10A bDisclosure, IFRS 7.10 bDisclosure

Transfers of cumulative gain (loss) within equity

X duration

Effective 2013-01-01 IFRS 7.10 cDisclosure

Description of reasons for transfers of cumulative gain (loss) within equity

text

Effective 2013-01-01 IFRS 7.10 cDisclosure

Amount presented in other comprehensive income realised at derecognition

X duration

Effective 2013-01-01 IFRS 7.10 dDisclosure

Description of methods to determine amount of changes in fair value of financial assets and financial liabilities attributable
to changes in credit risk

text

IFRS 7.11 aDisclosure

Description of reasons and factors why amount of changes in fair value of financial assets and financial liabilities attributable
to changes in credit risk are not faithfully represented

text

IFRS 7.11 bDisclosure

Description of methodology used to determine whether presenting effects of changes in liability's credit risk in other comprehensive
income would create or enlarge accounting mismatch in profit or loss

text

Effective 2013-01-01 IFRS 7.11 cDisclosure

Description of investments in equity designated as measured at fair through other comprehensive income

text

Effective 2013-01-01 IFRS 7.11A aDisclosure

Description of reason for using presentation alternative

text

Effective 2013-01-01 IFRS 7.11A bDisclosure

Disclosure of fair value of investment in equity instruments designated as measured at fair value through other comprehensive
income [text block]

text block

Effective 2013-01-01 IFRS 7.11A cDisclosure

Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive
income [abstract]

Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive
income [table]

table

Effective 2013-01-01 IFRS 7.11A cDisclosure

Investments in equity instruments measured at fair value through other comprehensive income [axis]

axis

IFRS 7.11A cDisclosure

Investments in equity instruments measured at fair value through other comprehensive income [member]

member
[default]

IFRS 7.11A cDisclosure

Disclosure of fair value of investments in equity instruments designated as measured at fair value through other comprehensive
income [line items]

line items

Fair value of investments in equity instruments designated as measured at fair value through other comprehensive income

X instant, debit

Effective 2013-01-01 IFRS 7.11A cDisclosure

Dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive
income, held at end of reporting period

X duration, credit

Effective 2013-01-01 IFRS 7.11A dDisclosure

Dividends recognised for investments in equity instruments designated as measured at fair value through other comprehensive
income, derecognised during period

X duration, credit

Effective 2013-01-01 IFRS 7.11A dDisclosure

Explanation of transfers of cumulative gain or loss within equity of investments in equity designated as measured at fair
value through other comprehensive income

text

Effective 2013-01-01 IFRS 7.11A eDisclosure

Description of reason for disposing of investments in equity instruments measured at fair value through other comprehensive
income

text

Effective 2013-01-01 IFRS 7.11B aDisclosure

Fair value of investments in equity instruments measured at fair value through other comprehensive income at date of derecognition

X instant, debit

Effective 2013-01-01 IFRS 7.11B bDisclosure

Cumulative gain (loss) on disposal of investments in equity instruments designated as measured at fair value through other
comprehensive income

X duration, credit

Effective 2013-01-01 IFRS 7.11B cDisclosure

Reclassification out of financial assets at fair value through profit or loss

Description of line items in profit or loss where gains (losses) are recognised, fair value measurement, entity's own equity
instruments

text

Effective 2013-01-01 IFRS 13.93 e (i)Disclosure

Description of line items in other comprehensive income where gains (losses) are recognised, fair value measurement, entity's
own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (ii)Disclosure

Description of reasons for transfers into Level 3 of fair value hierarchy, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure

Description of reasons for transfers out of Level 3 of fair value hierarchy, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 e (iv)Disclosure

Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for entity's own equity instruments
held at end of period, fair value measurement

X duration, credit

Effective 2013-01-01 IFRS 13.93 fDisclosure

Description of line items in profit or loss where gains (losses) attributable to change in unrealised gains or losses for
entity's own equity instruments held at end of period are recognised, fair value measurement

text

Effective 2013-01-01 IFRS 13.93 fDisclosure

Description of valuation processes used in fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 gDisclosure

Description of group within entity that decides entity's valuation policies and procedures, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 a (i)Example

Description of to whom group within entity that decides entity's valuation policies and procedures reports, entity's own equity
instruments

Description of how entity determined that third-party information used in fair value measurement was developed in accordance
with IFRS 13, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.IE65 dExample

Description of methods used to develop and substantiate unobservable inputs used in fair value measurement, entity's own equity
instruments

text

Effective 2013-01-01 IFRS 13.IE65 eExample

Description of sensitivity of fair value measurement to changes in unobservable inputs, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (i)Disclosure

Description of interrelationships between unobservable inputs and of how they might magnify or mitigate effect of changes
in unobservable inputs on fair value measurement, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (i)Disclosure

Description of fact that changing one or more unobservable inputs to reflect reasonably possible alternative assumptions would
change fair value significantly, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure

Increase (decrease) in fair value measurement due to change in one or more unobservable inputs to reflect reasonably possible
alternative assumptions, entity's own equity instruments

X duration, credit

Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure

Description of how effect on fair value measurement due to change in one or more unobservable inputs to reflect reasonably
possible alternative assumptions was calculated, entity's own equity instruments

text

Effective 2013-01-01 IFRS 13.93 h (ii)Disclosure

Disclosure of information sufficient to permit reconciliation of classes determined for fair value measurement to line items
in statement of financial position, entity's own equity instruments [text block]

text block

Effective 2013-01-01 IFRS 13.94Disclosure

Description of nature of class of entity's own equity instruments measured at fair value

text

Effective 2013-01-01 IFRS 13.IE64 aExample

Description of how third-party information was taken into account when measuring fair value, entity's own equity instruments